Drafter
Clerk 10/07/2026
Title
AN ORDINANCE imposing an additional sales and use tax of one-hundredth of one percent, as authorized by RCW 82.14.542; amending Ordinance 15961, Section 2, as amended, and K.C.C. 4A.200.205, adding a new chapter to K.C.C. Title 4A, establishing an effective date, and establishing an expiration date.
Body
PREAMBLE:
In 2020, there were 10,101 extremely low-income households and 11,741 low-income households in King County containing at least one child aged six years old and younger. Low-income and cost-burdened households are at higher risk of housing instability.
In 2024, there were 1,959 children under 18 years old and 1,555 parents experiencing homelessness in King County, while there are approximately 900 emergency shelter beds available for households with adults and children.
Additional funding is required to address the urgent need for shelter and rental assistance for families with children in King County.
In November 2015, King County declared a state of emergency to address the homelessness crisis.
In the 2026 Regular Session, the Washington state Legislature approved, and the Governor signed, Engrossed Substitute House Bill 2442, which became Chapter 221, Laws of Washington 2026 ("the Act").
The Act authorizes the legislative authority of a county to impose a sales and use tax for providing additional services that assist children and their families, including: child care; perinatal support services; before-school and after-school based youth services that address mental, social, behavioral, and physical health, workforce capacity building; shelter and rental assistance; and client transportation.
In accordance with RCW 82.14.542, it is the council's intent to appropriate the moneys collected in accordance with the statute solely for the purpose of providing additional services to assist children and their families.
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
SECTION 1. Findings:
A. RCW 82.14.055 states that a local sales and use tax change may take effect no sooner than seventy-five days after the department of revenue receives notice of the change and only on the first day of January, April, or July.
B. RCW 82.14.055 further states that a "local sales and use tax change" means enactment or revision of local sales and use taxes.
C. RCW 82.14.542 authorizes the legislative authority of a county or city to impose a one-hundredth of one percent sales and use tax solely for the purpose of providing additional services that assist children and their families. Additional services may include but are not limited to the following: child care; perinatal support services; before-school and after-school based youth services that address mental, social, behavioral, and physical health; workforce capacity building; shelter and rental assistance; and client transportation.
SECTION 2. Sections 3 through 7 of this ordinance should constitute a new chapter in K.C.C. Title 4A.
NEW SECTION. SECTION 3. For the purposes of this chapter, unless the context clearly requires otherwise, "proceeds" means the principal amount of moneys received from the Washington state Department of Revenue from the collection of the additional sales and use tax authorized by this chapter and RCW 82.14.542 and any interest earnings on the moneys.
NEW SECTION. SECTION 4.
A. To provide necessary moneys for the purposes identified in section 6 of this ordinance, an additional one-hundredth of one percent sales and use tax is hereby levied, fixed and imposed on all taxable events within King County as defined in chapter 82.08 or 82.12 RCW.
B. The tax shall be imposed upon and collected from those persons from whom sales tax or use tax is collected by the state in accordance with chapters 82.08 and 82.12 RCW, and shall be collected at the rate of one-hundredth of one percent of the selling price, in the case of a sales tax, or value of the article used, in the case of a use tax.
C. The additional sales and use tax shall be in addition to all other existing sales and use taxes currently imposed by the county.
D. The budget director shall immediately provide notice to the state Department of Revenue of the tax imposed by this chapter as required by RCW 82.14.055 and is authorized to execute any necessary agreement with the state Department of Revenue concerning the collection and administration of the tax imposed by this chapter.
NEW SECTION. SECTION 5. The proceeds shall be deposited in the community services operating fund.
NEW SECTION. SECTION 6. Proceeds shall be used solely for the purpose of providing additional services that assist children and their families that include but are not limited to those listed in RCW 82.14.542(2).
NEW SECTION. SECTION 7. If, in accordance with RCW 82.14.542, a city located within the county imposes a sales and use tax, the county must provide a credit against the tax the county shall impose under section 4 of this ordinance to the extent the total county and city tax rate under RCW 82.14.542 would exceed 0.01 percent.
SECTION 8. Ordinance 15961, Section 2, as amended, and K.C.C. 4A.200.205 are hereby amended to read as follows:
A. There is hereby created the community services operating fund.
B. The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of community and human services shall be the manager of the fund.
D. Except as otherwise provided in subsection E. of this section, ((T))the fund shall be used to collect revenue from state, local, and other funding sources, and to expend direct service and related administration dollars to support a broad array of human services for children and families to help them achieve self-sufficiency.
E. Revenues collected from levying of the sales and use tax under RCW 82.14.542 shall be used for those additional services to children and families as authorized by RCW 82.14.542.
SECTION 9. Severability. If any provision of this ordinance or its application to any person or circumstance is held invalid, the remainder of the ordinance or the application of the provision to other persons or circumstances is not affected.
SECTION 10. This ordinance takes effect January 1, 2027.
SECTION 11. This ordinance expires December 31, 2029.